会计事务所审计失败问题研究—以华锐风电为例.pdfVIP

会计事务所审计失败问题研究—以华锐风 电为例 摘要 近几年内，伴随着证券市场的快速发展，大量报表使用人员开始 关注企业生产运营活动，审计失败事件频发不但导致会计师事务所在 降低风险领域中的威信力、可信度遭受业界怀疑，此外，还对其在社 会民众心中的专业形象、信息权威造成负面影响，并使审计领域遭受 严重打击。究竟是何种原因致使审计失败事件频频出现？为什么拥有 专业化水平的社会服务机构效能实效?怎样全面预防审计失败？以上 问题均是当前国内审计行业所面对的核心发展问题。 本文重点分析利安达事务所负责审计华锐风电失败案例，基于全 局角度深度解析致使审计失败的关键性要素。本文将综合被审对象、 审计发展环境、会计师事务所三大层面联系实际案例深度发掘事件真 相，剖析导致问题产生的根本性致因。基于整合实际案例的前提下， 总结提出有效规避审计失败的科学性对策、意见，主要囊括：健全企 业内控机制、增强执业人员从业道德水平、完善事务所质量管控、优 化外部执业条件等等。 [关键词]：会计事务所；审计失败；华锐风电 Research on audit failure of accounting firms—taking Sinovel as an example ABSTRACT In recent years, with the prosperity of the securities market and the increasing attention of report users to business management activities, frequent audit failures have not only questioned the actual function of accounting firms as information risk reducers, but also seriously damaged the Its independent and professional image in the public mind has dealt a serious blow to the auditing profession. What are the reasons for the repeated occurrence of audit failures? Why do professional service organizations with high standards fail? How to effectively avoid the occurrence of audit failures? These are the real problems faced by the audit industry in our country at present. This article discusses the case of Sinovels audit failure by Reanda Certified Public Accountants from a comprehensive perspective, and analyzes the specific factors that lead to the audit failure. This paper digs the facts from the three dimensions of the accounting firm, the audited client and the auditing industry environment, combined with specific cases, and analyzes the reasons for th